Other

Other soil preparation and cultivation machinery for agriculture

DGFT CLEARANCE

HSN 8432 80 90 (Other agricultural soil preparation and cultivation machinery) is subject to the ITC (HS) Restricted-import policy administered by the Directorate General of Foreign Trade (DGFT) in so far as the goods imported fall within the definition of power tillers under IS: 13539-2018. Import of power tillers meeting that definition is Restricted per DGFT Notification 19/2015-2020 dated 15-07-2020.

What this is

HSN code

8432 80 90

Chapter

84 · Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof

Primary regulator

DGFT · ITC (HS) Restricted import policy, Chapter 84 (power tillers per IS: 13539-2018)

Customs documentation

Import Licence from DGFT
ITC (HS) policy declaration to CBIC

Compliance steps

1
Determine at the classification stage whether the machinery being imported qualifies as a power tiller as defined in IS: 13539-2018. If it does, the import is Restricted under the ITC (HS) policy and an import licence from the Directorate General of Foreign Trade is required before the bill of entry is filed.
DGFT Notification 19/2015-2020 dated 15-07-2020 · IS: 13539-2018
2
For machinery that does not meet the IS: 13539-2018 definition of a power tiller, confirm the Free import status and retain the technical specification or test documentation that supports the classification decision at the bill of entry stage, as customs officers may query scope at examination.
DGFT Notification 19/2015-2020 dated 15-07-2020 · ITC (HS) import policy, Chapter 84

A word of counsel

The single most frequent error on this residual tariff line is importing a power tiller under the assumption that the 'Other machinery' descriptor signals a Free policy — it does not, where the goods meet the IS: 13539-2018 definition. A consignment of power tillers presented without a DGFT import licence is liable to detention and confiscation as a Restricted-import violation; the burden of demonstrating that machinery falls outside the IS: 13539-2018 scope rests with the importer at examination.

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Frequently asked

Does HSN 8432 80 90 require BIS certification?

No, no BIS Quality Control Order covers this residual agricultural machinery heading. Import is governed by the ITC (HS) Restricted-import policy administered by the Directorate General of Foreign Trade, specifically in respect of power tillers as defined in IS: 13539-2018 per DGFT Notification 19/2015-2020.

What defines a power tiller for the purpose of the import restriction under this tariff line?

The definition is set out in IS: 13539-2018; any machinery imported under HSN 8432 80 90 that meets that Indian Standard's definition of a power tiller is classified as Restricted and requires a DGFT import licence.

Does the Restricted policy apply to all agricultural machinery classified under 8432 80 90, or only to power tillers?

Only to power tillers as defined in IS: 13539-2018; other agricultural soil preparation and cultivation machinery falling into this residual sub-heading that does not meet that definition is not subject to the Restricted-import condition per DGFT Notification 19/2015-2020.

Last verified against gazette notifications: 2026-05-16. Source: DGFT / Indian Customs CUSDATA.